Internal Revenue Service United States Department of the Treasury

Internal Revenue Bulletin:  2005-21 

May 23, 2005 

Part IV. Items of General Interest

Table of Contents

  • Announcement 2005-35
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Need for Correction
      • Correction of Publication
      • PART 1 — INCOME TAXES
      • §1.1374-8T 1374(d)(8) transactions (temporary).
  • Announcement 2005-36
    • Submission Deadlines for Initial Six-Year Cycle for Defined Contribution Pre-Approved Plans for EGTRRA Program
  • Announcement 2005-37
    • Procedures for adopting implementing amendment
    • Types of Amendments Made for Adopting Employers
    • Interim Relief for Certain Automatic Rollover Amendments
    • Sample Plan Language — Implementing Amendment
  • Announcement 2005-38
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